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8. A grocer bought 17 hhd. of sugar, each 10 cwt. 1qr. 14 lb., draft 7 lb. per cwt., tare 4 lb. per cwt.: what is the value at $7.50 per cwt. net?

9. A merchant bought 7 hogsheads of molasses, each weighing 4 cwt. 3 qr. 14 lb. gross, draft 7 lb. per cwt., tare 8 lb. per hogshead, and damage in the whole 99 lb.: what is the value t $8.45 per cwt. net?

10. The net value of a hogshead of Barbadoes sugar was $22.50; the custom and fees $12.49, freight $5.11, factorage $1.31; the gross weight was 11 cwt. 1 qr. 15 lb., tare 11 lb. per cwt.: what was the sugar rated at per cwt. net, in the bill of parcels.

11. I have imported 87 jars of Lucca oil, each containing 47 gallons; what did the freight come to at $1.19 per cwt. net, reckoning 1 lb. in 11 lb. for tare, and 9 lb. of oil to the gallon?

12. A grocer bought 5 hhd. of sugar, each weighing 13 cwt 1 qr. 12 lb., at 7 cents a pound; the draft was 1lb. per cwt., and the tare 5 per cent.: what was the cost of the net weight?

13. A wholesale merchant receives 450 bags of coffee, each weighing 76 lbs. ; the tare was eight per cent., and the invoice price 10 cents per pound. He sold it at an advance of 331 per cent. what was his whole gain, and what his selling price?

14. A merchant imported 176 pieces of broadcloth, each piece measuring 461 yd., at $3.25 a yard: what will be the duty at 30 per cent.?

15. What is the duty on 54 T. 13 cwt. 3 qr. 20 lb. of iron, invoiced at $45 a ton, and the duty 33 per cent.?

16. What will be the duty on 225 bags of coffee, each weighing gross 160 lb., invoiced at 6 cents per pound; 2 per cent. being the legal rate of tare, and 20 per cent. the duty?

17. What duty must be paid on 275 dozen bottles of claret, estimated to contain 23 gallons per dozen, 5 per cent. being allowed for breakage, and the duty being 35 cents per gallon?

18. A merchant imports 175 cases of indigo, each case weighing 196 lb. gross; 15 per cent. is the customary rate of tare, and the duty 5 cents per pound: what duty must he pay on the whole?

19. What is the tare and duty on 75 casks of Epsom salts, each weighing gross 2 cwt. 2 qr. 24 lb., and invoiced at 14 cents per pound, the customary tare being 11 per cent. and the rate of duty 20 per cent.?

TONNAGE

OF

VESSELS.

343. There are certain custom-house charges on vessels, which are made according to their tonnage. The tonnage of a vessel is the number of tons weight she will carry, and this is determined by measurement.

[From the "Digest," by Andrew A. Jones, of the N. Y. Custom-house.]

Custom-house charges on all ships or vessels entering from any foreign port or place.

Ships or vessels of the United States, having three-fourths of
the crew and all the officers American citizens, per ton,
Ships or vessels of nations entitled by treaty to enter at the
same rate as American vessels,

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Ships or vessels of the United States not having three-fourths of the crew as above,

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On foreign ships or vessels other than those entitled by treaty, Additional tonnage on foreign vessels, denominated lightmoney,

$0.06

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Licensed coasters are also liable once in each year to a duty of 50 cents per ton, being engaged in a trade from a port in one State to a port in another State, other than an adjoining State, unless the officers and three-fourths of the crew are American citizens; to ascertain which, the crews are always liable to an examination by an officer.

A foreign vessel is not permitted to carry on the coasting trade; but having arrived from a foreign port with a cargo consigned to

more than one port of the United States, she may proceed coastwise with a certified manifest until her voyage is completed.

344. The government estimate the tonnage according to one rule, while the ship-carpenter, who builds the vessel, uses another.

Government Rule.-I. Measure, in feet, above the uppe deck the length of the vessel, from the fore-part of the main stem to the after-part of the stern-post. Then measure the breadth taken at the widest part above the main wale on the outside, and the depth from the under-side of the deck-plank to the ceiling in the hold:

II. From the length take three-fifths of the breadth, and multiply the remainder by the breadth and depth, and the product divided by 95 will give the tonnage of a singledecker; and the same for a double-decker, by merely making the depth equal to half the breadth.

Carpenters' Rule.-Multiply together the length of the keel, the breadth of the main beam, and the depth of the hold, and the product divided by 95 will be the carpenters' tonnage for a single-decker; and for a double-decker, deduct from the depth of the hold half the distance between decks.

Examples.

1. What is the government tonnage of a single-decker, whose length is 75 feet, breadth 20 feet, and depth 17 feet?

2. What is the carpenters' tonnage of a single-decker, the length of whose keel is 90 feet, breadth 22 feet 7 inches, and depth 20 feet 6 inches?

3. What is the carpenters' tonnage of a steamship, double decker, length 154 feet, breadth 30 feet 8 inches, and depth, after deducting aalf between decks, 14 feet 8 inches?

4. What is the carpenters' tonnage of a double-decker, its length 125 feet, breadth 25 feet 6 inches, depth of hold 34 feet, and distance between decks 8 feet?

GENERAL AVERAGE.

345. AVERAGE is a term of commerce signifying a contribution by individuals, where the goods of a particular merchant are thrown overboard in a storm, to save the ship from sinking; or where the masts, cables, anchors, or other furniture of the ship are cut away or destroyed, for the preservation of the vessel. In these and like cases, where any sacrifices are deliberately made, or any expenses voluntarily incurred, to prevent a total loss, such sacrifice or expense is the proper subject of a general contribution, and ought to be ratably borne by the owners of the ship, the freight, and the cargo, so that the loss may fall proportionably on all. The amount sacrificed is called the jettison.

346. Average is either general or particular; that is, it is either chargeable to all the interests, viz., the ship, the freight, and the cargo, or only to some of them. As when losses occur from ordinary wear and tear, or from the perils incident to the voyage, without being voluntarily incurred; or when any particular sacrifice is made for the sake of the ship only, or the cargo only, these losses must be borne by the parties immediately interested, and are consequently defrayed by a particular average. There are also some small charges, called petty or accustomed averages, one-third of which is usually charged to the ship, and two-thirds to the cargo.

No general average ever takes place, except it can be shown that the danger was imminent, and that the sacrifice was made indispensable, or was supposed to be so, by the captain and officers, for the safety of the ship.

347. In different countries different modes are adopted of luing the articles which are to constitute a general average la general, however, the value of the freightage is held to be the clear sum which the ship has earned after seamen's wages, pilotage, and all such other charges as come under the name

of petty charges, are deducted; one-third, and in some cases one-half, being deducted for the wages of the crew.

The goods lost, as well as those saved, are valued at the price they would have brought, in ready money, at the place of delivery, on the ship's arriving there, freight, duties, and all other charges being deducted indeed, they bear their proportions, the same as the goods saved. The ship is valued at the price she would bring, on her arrival at the port of delivery. But when the loss of masts, cables, and other furniture of the ship is compensated by general average, it is usual, as the new articles will be of greater value than the old, to deduct one-third, leaving two-thirds only to be charged to the amount to be contributed.

Examples.

1. The vessel Good Intent, bound from New York to New Orleans, was lost on the Jersey beach the day after sailing. She cut away her cables and masts, and cast overboard a part of her cargo, by which another part was injured. was finally got off, and brought back to New York.

The ship

AMOUNT OF LOSS.

Goods of A cast overboard,

$500

Damage of the goods of B by the jettison,

200

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Expenses of getting the ship off the sands,

Pilotage and port duties going in and out

of the harbor, commissions, &c.,

Expenses in port,

Adjusting the average,

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200

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100

25

4

Postage,

Total loss,

1

$1186

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